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COTHRAN v. COMMISSIONER

Docket No. 3012-70.

57 T.C. 296 (1971)

JOSEPHINE D. COTHRAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 30, 1971.

Attorney(s) appearing for the Case

Ottway Burton, for the petitioner.

Harvey S. Jackson, for the respondent.

IRWIN, Judge:

In a notice of deficiency dated March 17, 1970, respondent determined a deficiency of $538.36 in petitioner's income tax for 1966 and a deficiency of $526.54 in petitioner's income tax for 1967. The primary issue before us is whether the payments that petitioner received from her former husband constituted alimony which is to be included in her income by virtue of section 71(a)(1)1

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